Student tax exemption for grants and limited employment income when related to studies or maintenance during education period. A student or business apprentice present solely for education or training is exempt from tax in the host State on: grants, allowances or awards for maintenance, education or training; payments made to the student by persons residing outside the host State for these purposes; and remuneration from employment in the host State up to a specified annual limit, provided such employment is directly related to the studies or undertaken for maintenance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Student tax exemption for grants and limited employment income when related to studies or maintenance during education period.
A student or business apprentice present solely for education or training is exempt from tax in the host State on: grants, allowances or awards for maintenance, education or training; payments made to the student by persons residing outside the host State for these purposes; and remuneration from employment in the host State up to a specified annual limit, provided such employment is directly related to the studies or undertaken for maintenance.
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